Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Statistik Austria - Bundesanstalt Statistik Österreich
1.2. Contact organisation unit
Directorate Business Statistics
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Statistik Austria, Bundesanstalt Statistik Österreich, Guglgasse 13, 1110 Wien, Austria
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
31 October 2025
2.2. Metadata last posted
31 October 2025
2.3. Metadata last update
31 October 2025
3.1. Data description
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the IFATS data category:
Business activities under foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
250801. Value added of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
3.2. Classification system
Classification systems used in the FATS are as follows:
Statistical classification of economic activities in the European Community (NACE Rev. 2);
List of 2-digit country codes (ISO 3166-1);
Currency codes (ISO 4217).
3.3. Coverage - sector
For all variables except for variables Intramural R & D expenditure, Intramural R & D expenditure in foreign-controlled enterprises, R & D personnel and R & D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables Intramural R & D expenditure, Intramural R & D expenditure in foreign-controlled enterprises, R & D personnel and R & D personnel in foreign-controlled enterprises: Market producers of NACE Sections B to F.
3.4. Statistical concepts and definitions
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge. Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale in are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
Coverage of Special Purpose Entities (SPE): Coverage of units for IFATS is defined by the SBS coverage. SPEs are not identified as such, at the moment, so there is no specific SPE treatment. In the case of a foreign controlled domestic SPE not covered by SBS (no employment, no turnover; an SPE in the strict sense) with domestic non-SPE affiliates, the latter will be reporting within SBS and thus be taken into account for IFATS (see chapter 3.6).
Treatment of equally shared control: at the present, there is not equally shared control in Austrian IFATS statistics. Inward (passive) FDI data is used for identification of eligible units. In case of equally shared ownership, the reporting unit is to decide whether there is some kind of effective control (e.g. by one owner's power to apoint the board of directors) and this then would constitute control in IFATS data.
Treatment of multiple minority ownership: not applied. Multiple minority ownership is not assumed as control, even when several minority owners are located in the same foreign country.
3.5. Statistical unit
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
Branches of foreign enterprises are considered as (quasi) enterprises when registered in the national company register; they are covered by IFATS if covered by SBS (the reference population).
In NACE 64.1 (Monetary intermediation) and 65 (Insurance, etc.), legal units are used as proxies for enterprises (no profiing rules so far).
Data for enterprises is consolidated from data for legal units, the data collection unit.
3.6. Statistical population
For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
In principle, the overall statistical population is defined by SBS and IFATS decides whether SBS units are foreign controlled or not, and on the country of the UCI.
Registered domestic branches of foreign enterprises are included if an activity relevant for value added in Austria (GDP) is carried out or employees are reported to the Austrian Social Security Authorities.
Activity codes are maintained by the NSI's Statistical Business Register. The activity classification in use is still the NACE Rev.1 (valid until reporting year 2025).
Status of control is evaluated as per end of the reference year (31 December). Thus, in case of changing control over the year, final status of 31 December is valid.
3.7. Reference area
Austria
3.8. Coverage - Time
In the present configuration: 2021-2023.
Availability of data in principle: 2007-2023. Data up to reference year 2020 used legal units as statistical units and a narrower coverage by sector (NACE B - N and S95), according to European regulation. Data are therefore only comparable to a limited degree with data from reference year 2021 onward.
3.9. Base period
Not applicable
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands of euros, no decimal places.
Data refers to the calendar year. In case of data reported for fiscal years deviating from the calendar year, no adjustments are made. In change to reporting years up to 2020, relevant fiscal year now is the year covering the bigger part of the SBS reference year.
6.1. Institutional Mandate - legal acts and other agreements
National data collection is administered by a national FATS Regulation, enabling the use of existing statistical and administrative data at national level and imposing on reporting units the obligation to report to the statistics.
6.2. Institutional Mandate - data sharing
As mentioned before, the national FATS Regulation enables the use of existing statistical and administrative data at national level in order to produce FATS statistics.
To facilitate this, and to organize additional data collection, an agreement (contract) under this Regulation is signed by the NSI and the NCB (Oesterreichische Nationalbank). Under this agreement, the NSI is granted use of relevant FDI data of the NCB and the NCB is commissioned by the NSI to collect additional data necessary for the production of FATS statistics (e.g. public limited companies under indirect control) in course of their FDI survey.
There is no specific arrangement for micro data sharing between individual NSIs. However, Statistics Austria takes part in the Asymmetry Resolution Mechanism administered by Eurostat by sharing microdata with other EU NSIs as far as enabled by the above-mentioned Regulations and available resources allow.
National confidentiality rules in business statistics: Primary confidentiality: data referring to less than 3 statistical units is confidential. Secondary confidentiality: implemented in order to prevent primary confidentiality cells from being disclosed.
Austria, at the time being, applies no dominance criteria or the-like.
Confidentialitiy treatment not only to considers data sent to Eurostat but also additional data of the same domain published at national level.
For details see table 7.2 in the Annexes part.
8.1. Release calendar
National IFATS data are published once a year at the beginning of October. Release dates are announced in the NSIs release calendar.
Dissemination of tables, texts, and graphs on the internet for 2023 data was done on Oct. 3, 2025.
8.2. Release calendar access
The national release calendar can be found on the NSI's website.
8.3. Release policy - user access
In line with the Community legal framework and the European Statistics Code of Practice, the Austrian NSI disseminates national IFATS statistics on its website respecting professional independence and in an objective, professional and transparent manner in which all users are treated equitably.
Standard tables for free download access are published on the NSI's website (German and - to a lesser extent - English versions). Results are disseminated to all users at the same time.
National tables are more detailed than data published by Eurostat.
Detailed non-published data is available on specific request, as far as confidentiality rules allow.
Selected anonymised micro data are provided in Statistics Austria's micro data center (AMDC) for access by the scientific community.
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
10.1. Dissemination format - News release
For 2023 data, no press release was published. Publishing of new data was done by online tables on the NSI's website and respective metadata (see 10.3).
The IFATS dedicated website was consulted 550 times in 2024. There exists no data for download of individual tables.
10.4. Dissemination format - microdata access
Selected microdata is available for research institutions via the NSI's micro data service AMDC.
The website contains detailed information on what data is available (in German only) and on how to obtain access.
Microdata from the IFATS statistics is also used for NSI-internal microdata linking projects or respective international projects (EU grants).
Starting with calendar year 2024 and data on reporting year 2022, anonymised microdata was also used in relation to Eurostat's ARM initiative (Asymmetry Resolution Mechanism).
10.5. Dissemination format - other
Standard tables are included in the NSI's Statistical Yearbook.
10.5.1. Metadata - consultations
The IFATS dedicated website was consulted 550 times in 2024. There exists no specific data on metadata consultations.
10.6. Documentation on methodology
Methodological notes and FAQs on FATS statistics are available on the NSI's website (German language only).
Irregular papers presenting methods and results in the NSI's regular (two-monthly) bulletin (from 2025 on an online-only publication).
A detailed methodological documentation in German langugage can be found in the NSIs so-called "Standarddokumentation", a standardised documentation published on the website for almost each national statistics. An executive summary of the publication in English can be found on the dedicated website in English.
An executive summary of the "Standard Documentation" in English can be found on the NSI's website in English.
10.7. Quality management - documentation
On Statistics Austria's website, an elaborated report in German language on production of the statistics including quality management issues is available (so-called "Standarddokumentation", updated version of 2025).
11.1. Quality assurance
To ensure the highest quality, Statistics Austria is managed according to the principles of Total Quality Management (TQM). This comprehensive quality strategy is concerned with quality throughout the entire organisation. The principles and primary objectives of Statistics Austria’s TQM concept are:
Product quality and the quality of statistical production processes
Customer orientation (quality of services for the users of statistical information)
Employee orientation (workforce training and qualifications, motivation and satisfaction)
Efficiency (internal productivity)
Reducing the workload for respondents (quality of respondent relationships)
TQM is seen as an ongoing process with the objective of continuous improvement. Concrete projects andmeasures for goal achievement are defined and implemented in each of the TQM areas specified.
Statistics Austria uses standard documentations (in German language only) to provide users with information about the underlying concepts, definitions, methods used and the quality of the statistics (meta-information) in a standardised format. The introduction of this documentation, which is based on a multi-dimensional quality concept compliant with EU standards (relevance, accuracy, up-to-date nature, access, comparability, coherence), has created a basic framework for the ongoing internal and external evaluation of the quality of statistical production processes and products.
In cooperation with the Statistic Committee’s Quality Assurance Committee, feedback meetings concerning the quality of the different statistical products on the basis of the standard documentation are held regularly within the framework of Statistics Austria’s quality management programme.
The content and objectives of the feedback meetings concern critical examination of the quality aspects of statistics with particular consideration of the methods and processes used; identification of quality improvement potential; development of recommendations for improvement measures; and improvement of the standard documentation relating to the statistics in question, with special attention to the views of users and external experts.
11.2. Quality management - assessment
The above-mentioned report on the production of the statistics ("Standarddokumentation"; see concept 10.7) was scrutinized and discussed by Statistics Austria's Quality Board in 2011 and 2024.
12.1. Relevance - User Needs
Users of inward FATS data are: European Commission services, international organisations, ministries, chambers of commerce, trade unions, journalists, researchers, administration, other statistical domains, etc.
User needs frequently go beyond what data compilers can provide due to confidentiality constraints, budget constraints, burden on respondents, timeliness, etc.
Data is frequently used for MDL exercises (linking data to Business Register data, external trade data, SBS data, R&D data, other enterprise data) and in other statistical domains (R&D statistics, ITSS - Modes of Supply, enterprise group statistics, ...)
12.2. Relevance - User Satisfaction
A users’ satisfaction survey is organized regularly by Statistics Austria for key statistical projects. The recent version was run end of 2023/beginning of 2024. However, information resulting from this survey does not provide specific information on FATS. But users usually express their general satisfaction with results from Business Statistics (including FATS). Also the feedback of the NSI's Quality Board, which also incorporates main users of the statistics, in discussion of the statistics' documentation called "Standarddokumentation" (see chapter 11.2) was very favourable.
12.3. Completeness
For reporting year 2023, 100% complete tables were delivered to Eurostat.
12.3.1. Data completeness - rate
100%.
Please see table 12.3.1 in the Annexes.
13.1. Accuracy - overall
In Austrian SBS, where economic data for inward FATS units is taken from, reporting of zero employment is accepted by way of exception (for holdings, units with outsourced personnel etc.). Thus, in the data transmitted to Eurostat in rare cases, and only in cells with very low frequency, number of active enterprises can be higher than number of employees and self-employed persons.
In case of data reported for fiscal years deviating from the calendar year, no adjustments are made (see chapter 5).
13.1.1. Use of residual geographic codes (Extra EU-27 not allocated, etc.)
Residual geographic codes are at present not used in Austrian IFATS statistics.
For details see table 13.1 in the Annexes.
13.1.2. UCI Approach applied to identify the relevant population of reporting units
Statistics Austria uses the UCI approach whenever survey data is involved. The survey is the FDI survey, where the country of the UCI (or UIE) is asked. This information is additionally checked by NSI staff. In the Austrian case, the UCI can also be a natural person investing abroad.
In case of administrative data used (the Austrian company register is used to identify IFATS units below the FDI threshold), the first level foreign controlling unit is used as proxy for the UCI. For 2023 data, this concerns 60% of the legal units, but only 15% of employment and 10% of turnover of foreign controlled units.
For details in relation to administrative data in use, see next chapter.
13.1.3. Update date (or frequency of updates) of the information regarding the country of the UCI by the “source administration”
For units identified from the Austrian company register (admin data) only, the first level foreign controlling owner as stated in the company register by the end of the reference year is taken as a proxy for the UCI. For these units, multi-level foreign control cannot be taken into account. However, as this source is mainly used for "small" economic units, it can be assumed that the country of the first level foreign control mostly equals the country of ultimate control.
Updating in the company register is depending on topical information from the business units themselves, respective (average) time delays are not known at the moment. Updating from the company register to the NSI's statistical business register is done on a daily basis. Thus, information for the respective reference period (i.e. end of Dec. 2023) can be considered as complete and up-to-date.
13.1.4. Description of other method used to improve the accuracy of the UCI
In the FATS domain, additional ad hoc checks of UCI information are performed following relevant media reports. If these relate to future reference periods, which is normally the case, they are documented for use in the relevant reference period.
NSI staff manually checks large cases from SBS without assigned foreign control for potential foreign control.
Data is also checked with information from other statistics, like GVC. EGR data is consulted in doubtful cases where it is considered relevant.
13.2. Sampling error
There is no sampling scheme in use.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Non-sampling errors are prevailing to some extent.
However, as Austrian Inward FATS statistics is a secondary statistics to full extent, measurement errors and non response errors only originate from "external" sources.
Coverage errors and processing errors assignable to the field of Inward FATS are tried to be kept small by using various quality assuring measures.
13.3.1. Coverage error
Under-coverage in SBS was reduced with the reference year 2021 by inclusion of units with less than 10 000 EUR annual turnover. As far as available data and resources allowed, this improvement was also carried over to IFATS, mainly by using information on foreign control for small units from administrative sources (company register; see previous chapter).
Nevertheless, coverage errors due to missing control information or wrong NACE classification of relevant units are possible: As concerns the latter, legal units were informed about their NACE code by so-called classification notifications - their feedback on wrong NACE codes are considered in the SBR. In course of the SBS survey, e.g., wrong NACE codes are observed (and corrected) for only about 1% of legal units.
The distinction between market and non-market is according to ESA 2010; there is an annual update of non market activities in SBR by the National Accounts unit. As for the activities covered by SBS 2021 for the first time due to EBS, some bias can't be excluded.
As concerns foreign control, coverage was improved over the last years by improving processes using enterprise group data.
13.3.1.1. Over-coverage - rate
Restricted from publication
13.3.1.2. Common units - proportion
Restricted from publication
13.3.1.3. Misclassification errors
Restricted from publication
13.3.1.4. Under- and over-coverage problems
Restricted from publication
13.3.2. Measurement error
Data are repeatedly checked in order to avoid measurement errors like decimal point errors, ...
13.3.3. Non response error
Unit non-response occurs when not all the reporting units in the sample participate in the survey.
Item non-response occurs when a respondent provides some, but not all, of the information requested or if the information reported is unusable (note that entirely unusable questionnaires are already counted in the unit non-response).
13.3.3.1. Unit non-response - rate
See Table 13.3.3 in the Annexes.
13.3.3.2. Item non-response - rate
See Table 13.3.3 in the Annexes.
13.3.4. Processing error
As for measurement errors, data are repeatedly checked in order to avoid these errors. Data are also checked against their sources, like SBS and R&D.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
IFATS statistics are calculated annually for reference year T.
Data collection takes place from t+9 to t+18 months after the end of the reference period.
Data transmission to Eurostat takes place at t+20 months.
Data dissemination at national level takes place at t+21 months.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
t+21 months (national publication.
14.2. Punctuality
2023 data was delivered in time, on European as well as on national level.
14.2.1. Punctuality - delivery and publication
Delivery of 2023 data to Eurostat was on 27 August, 2025.
Data publication on the NSIs website was on 3 Oct., 2025.
15.1. Comparability - geographical
In 2024, Statistics Austria started to participate in Eurostat's ARM programme (Asymmetry Resolution Mechanism). Its aim is to reduce major asymmetries between IFATS and OFATS data produced (and published) by EU partner countries. Results from this work shall improve data for future reporting years.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not available.
15.2. Comparability - over time
Data from 2021 on represent new time series with wider coverage (EBS table 14) than before. In addition, there is a new statistical unit in use, the enterprise. Thus, there is only limited comparability with earlier series (see chapter 3.8 and 15.2.2).
15.2.1. Length of comparable time series
Length of time series: 2007-2023.
Length of comparable time series: 2007-2020; 2021-2023.
15.2.2. Reasons and differences in concepts and measurement methods for breaks in time series
In relation to earlier time series (acc. to the former FATS regulation), there were following changes in 2021 data, mainly due to the new European legal basis:
change of statistical unit (from legal unit to enterprise)
extension in coverage (NACE)
change in coverage of the basic statistics (national SBS: inclusion of micro enterprises)
changes in definition of characteristics
15.3. Coherence - cross domain
In principle, Inward FATS statistics is coherent with statistics which are used as sources for the statistics, i.e. SBS, R&D, FDI, business register, or with related statistics, like Outward FATs.
However, there can be reasons for small inconsistencies if additional sources are used - see sub-chapters.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Not applicable.
15.3.3. Coherence – National Statistical Business Register (NSBR)
In certain cases, NSBR uses other (additional) sources for enterprise group building, e.g. EGR data. This might result in inconsistencies in data. Reduction of these inconsistencies has been put on the agenda.
15.3.4. Coherence – Structural Business Statistics (SBS)
Data are consistent (see ISERVAL files).
15.3.5. Coherence – R & D
There are small inconsistencies in cases where R&D data diverge slightly from SBS data. This will be eliminated in forthcoming reporting years.
15.3.6. Coherence – Foreign Direct Investment (FDI)
There are small inconsistencies where Inward FATS uses other sources than FDI for the same item, e.g. in case of additional research by the IFATS team, correction in case of outdated or missing sources, etc.
15.3.7. Coherence – EuroGroups Register (EGR)
At the moment, EGR data is used for Inward FATS purposes only to a limited extent. Thus, there can be inconsistencies in data.
However, IFATS data is used as input for EGR, thus harmonisation is improving.
15.4. Coherence - internal
Inward FATS data are coherent internal as well as with national SBS and Outward FATS data (also produced by the NSI).
Compilation of the statistics relies on final data from other surveys; published data as well as data transmitted to Eurostat are therefore considered as final. There is no revision policy (no timetable) in effect at the moment. Major errors will be corrected at national level right after detection and sent to Eurostat in course of the following data transmission, minor errors in course of the next data production cycle.
17.2. Data revision - practice
See table 17.2. in the annexes.
17.2.1. Data revision - average size
Zero.
18.1. Source data
Main data sources are:
SBS (NSI)
R&D (NSI) - each second year
FDI (NCB)
OFATS (NSI)
SBR (NSI)
EGR
company reports, media reports, ...
18.1.1. Methodological approach
FDI survey data are used to identify directly controlled foreign affiliates in Austria, and starting from these, company register data are used to identify indirectly controlled ones. Reference date for the control situation is the 31 Dec of the reference year. Units thus identified are reduced to those who were economically “active” in the reference year according to the Statistical Business Register and the annual SBS.
Identification variables of the units are linked via information from the Business Register to economic survey data (i.e. SBS which is a cut-off threshold survey with model-imputed data for SMEs, and biannual data on Research and Development).
Additional sources are used to improve data quality (e.g. EGR, annual company reports, media reports, data from other statistical surveys like GVC survey, etc.)
18.1.2. Use of cut-off thresholds
For identification of foreign controlled units, FDI stock data is used. In this respect, FDI uses a threshold (for passive investments). Foreign controlled units below threshold are identified by using information from the company register. Thus, for these units, only first level foreign control country is known (for details see chapter 13.1). In addition, SBS units not classified as foreign controlled by this procedure, are manually checked in a second round. However, this is only done for ecomically (very) significant units.
SBS also uses thresholds in the respective survey; data for units below threshold is imputed by using administrative data and ratios from surveyed units.
18.2. Frequency of data collection
In principle, annual (SBS, FDI, ...) and bi-annual data (R&D) are used.
Data of the SBR, incl. information from the company register, are updated constantly (more or less on a daily basis).
18.3. Data collection
Source to define your population:
35% Foreign Direct Investment (FDI)
60% Administrative sources
5% Other sources (manual research)
Economic data obtained using:
100 % Structural Business Statistics (SBS) and R&D statistics
18.4. Data validation
Population is checked against various sources (previous year's data, media reports, company websites, ...).
Unit economic data is checked for consistency, including quotas, data per rata, changes over time, etc.
Resulting aggregated data again is checked for (macro) consistency.
18.5. Data compilation
FDI survey data are used to identify directly controlled foreign affiliates in Austria, and starting from those, company register data to identify indirectly controlled ones. These units are reduced to those who were economically “active” during the reference year according to the Statistical Business Register. Identification variables of these units are linked via information from the Business Register to economic survey data (i.e. SBS which is a cut-off threshold survey with model-imputed data for SMEs, and biannual data on Research and Development). In the whole process, data validation steps are implemented.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of a method to deal with non-response (both unit and item non-response)
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the EBS Implementing Regulation (EU) 2020/1197).
Variables on the country-level business activities in the IFATS data category:
Business activities under foreign control:
210301. Number of foreign-controlled enterprises
220501. Number of employees and self-employed persons in foreign-controlled enterprises
220701. Employee benefits expense in foreign-controlled enterprises
230301. Intramural R & D expenditure in foreign-controlled enterprises
230401. R & D personnel in foreign-controlled enterprises
240301. Total purchases of goods and services of foreign-controlled enterprises
240302. Purchases of goods and services for resale of foreign-controlled enterprises
250601. Net turnover of foreign-controlled enterprises
250701. Value of output of foreign-controlled enterprises
250801. Value added of foreign-controlled enterprises
260201. Foreign-controlled enterprises’ gross investment in tangible non-current assets
Business activities in total economy:
210101. Number of active enterprises
220101. Number of employees and self-employed persons
220301. Employee benefits expense
230101. Intramural R & D expenditure
230201. R & D personnel
240101. Total purchases of goods and services
240102. Purchases of goods and services for resale
250101. Net turnover
250301. Value of output
250401. Value added
260101. Gross investment in tangible non-current assets
31 October 2025
Foreign Affiliates Statistics (FATS) measure the commercial presence through affiliates in foreign markets.
Inward foreign affiliates statistics (IFATS) shall mean statistics describing the activity of foreign affiliates resident in the compiling country.
In country-level business statistics foreign-controlled enterprise shall mean an enterprise resident in the compiling country over which an ultimate controlling institutional unit not resident in the compiling country has control.(Table 14 of the Implementing Regulation (EU) 2020/1197).
Foreign affiliate in the framework of outward FATS is an enterprise or branch not resident in the compiling country over which an institutional unit resident in the compiling country has ultimate (direct or indirect) control.
Domestic affiliate shall mean an enterprise resident in the compiling country over which a UCI resident in the same compiling country has control.
Ultimate Controlling Institutional of a foreign affiliate (UCI) shall mean the institutional unit, proceeding up a foreign affiliate’s chain of control, which is not controlled by another institutional unit.
Control is the ability to determine the general policy of the affiliate by choosing appropriate directors, if necessary. In this context, enterprise A is deemed to be controlled by an institutional unit B when B controls, whether directly or indirectly, more than half of the shareholders' voting power or more than half of the shares.
Indirect control means that an institutional unit may have control through another affiliate which has control over enterprise A.
Active enterprise is a statistical units which at any time during the reference period was ‘enterprise’, as defined in Regulation (EEC) No 696/93, and also active during the same reference period. A statistical unit is considered to have been active during the reference period if, in said period, it either realized positive net turnover or produced outputs or had employees or performed investments.
Employees and self-employed persons are persons who work for an observation unit on the basis of a contract of employment and receives compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind; and persons who are the sole owners or joint owners of the statistical unit in which they work. Family workers and outworkers, whose income is a function of the value of the outputs of the statistical unit, are also included.
Employee benefits expense contains all expenses arising in relation with employee benefits, recognized by the statistical unit during the reference period. Those are are all forms of consideration given by the statistical unit in exchange for service rendered by employees or for the termination of employment.
Research and experimental development (R & D) comprise creative and systematic work undertaken in order to increase the stock of knowledge – including knowledge of humankind, culture and society – and to devise new applications of available knowledge. Expenditures on intramural R & D represent the amount of money spent on R & D that is performed within a reporting unit. Intramural R & D expenditures are all current expenditures plus gross fixed capital expenditures for R & D performed within a statistical unit during a specific reference period whatever the source of funds. R & D current expenditures include labour costs for internal R & D personnel and other current costs (costs for external R & D personnel, purchase of services.). Gross fixed capital expenditures for R & D include: acquisition of land, acquisition of buildings, acquisition of information and communication equipment, acquisition of transport equipment, acquisition of other machinery and equipment, acquisition of capitalised computer software, acquisition of other intellectual property products.
R & D personnel in a statistical unit include all persons engaged directly in R & D, whether employed by the statistical unit or external contributors fully integrated into the statistical unit’s R & D activities, as well as those providing direct services for the R & D activities (such as R & D managers, administrators, technicians and clerical staff).
Total purchases of goods and services contains all amount of goods and services purchased by the statistical unit, recognized in accounting as either current assets or expenses during the reference period.
Purchases of goods and services for resale in are purchases of goods for resale to third parties without further processing. It also includes purchases of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g. transport purchases by travel agents.
Net turnover consists of all income arising during the reference period in the course of ordinary activities of the statistical unit, and is presented net of all price reductions, discounts and rebates granted by it.
Value of output represents the value of the total output of the statistical unit, generated during the reference period.
Value added is a composite indicator of net operating income, adjusted for depreciation, amortization and employee benefits, all components being recognized as such by the statistical unit during the reference period.
Gross investment in tangible non-current assets includes all additions to tangible non-current assets, recognized as such by the statistical unit during the reference period, except any increases from revaluations or reversals of previously recognized impairment losses and from reclassifications (transfers) of other tangible non-current assets.
Coverage of Special Purpose Entities (SPE): Coverage of units for IFATS is defined by the SBS coverage. SPEs are not identified as such, at the moment, so there is no specific SPE treatment. In the case of a foreign controlled domestic SPE not covered by SBS (no employment, no turnover; an SPE in the strict sense) with domestic non-SPE affiliates, the latter will be reporting within SBS and thus be taken into account for IFATS (see chapter 3.6).
Treatment of equally shared control: at the present, there is not equally shared control in Austrian IFATS statistics. Inward (passive) FDI data is used for identification of eligible units. In case of equally shared ownership, the reporting unit is to decide whether there is some kind of effective control (e.g. by one owner's power to apoint the board of directors) and this then would constitute control in IFATS data.
Treatment of multiple minority ownership: not applied. Multiple minority ownership is not assumed as control, even when several minority owners are located in the same foreign country.
The statistical unit of FATS is the enterprise as defined in line with the Regulation (EEC) No 696/93 on the statistical units for the observation and analysis of the production system in the Community.
Branches of foreign enterprises are considered as (quasi) enterprises when registered in the national company register; they are covered by IFATS if covered by SBS (the reference population).
In NACE 64.1 (Monetary intermediation) and 65 (Insurance, etc.), legal units are used as proxies for enterprises (no profiing rules so far).
Data for enterprises is consolidated from data for legal units, the data collection unit.
For all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
For variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
In principle, the overall statistical population is defined by SBS and IFATS decides whether SBS units are foreign controlled or not, and on the country of the UCI.
Registered domestic branches of foreign enterprises are included if an activity relevant for value added in Austria (GDP) is carried out or employees are reported to the Austrian Social Security Authorities.
Activity codes are maintained by the NSI's Statistical Business Register. The activity classification in use is still the NACE Rev.1 (valid until reporting year 2025).
Status of control is evaluated as per end of the reference year (31 December). Thus, in case of changing control over the year, final status of 31 December is valid.
Austria
Data refers to the calendar year. In case of data reported for fiscal years deviating from the calendar year, no adjustments are made. In change to reporting years up to 2020, relevant fiscal year now is the year covering the bigger part of the SBS reference year.
In Austrian SBS, where economic data for inward FATS units is taken from, reporting of zero employment is accepted by way of exception (for holdings, units with outsourced personnel etc.). Thus, in the data transmitted to Eurostat in rare cases, and only in cells with very low frequency, number of active enterprises can be higher than number of employees and self-employed persons.
In case of data reported for fiscal years deviating from the calendar year, no adjustments are made (see chapter 5).
Number of enterprises and employment variables are recorded in absolute figures.
Monetary data of enterprises are recorded in thousands of euros, no decimal places.
FDI survey data are used to identify directly controlled foreign affiliates in Austria, and starting from those, company register data to identify indirectly controlled ones. These units are reduced to those who were economically “active” during the reference year according to the Statistical Business Register. Identification variables of these units are linked via information from the Business Register to economic survey data (i.e. SBS which is a cut-off threshold survey with model-imputed data for SMEs, and biannual data on Research and Development). In the whole process, data validation steps are implemented.
Main data sources are:
SBS (NSI)
R&D (NSI) - each second year
FDI (NCB)
OFATS (NSI)
SBR (NSI)
EGR
company reports, media reports, ...
Annual for all variables except for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to N and P to R and divisions S95 and S96;
Biennial (every odd-numbered year) for variables 230101 (Intramural R & D expenditure), 230301 (Intramural R & D expenditure in foreign-controlled enterprises), 230201 (R & D personnel) and 230401 (R & D personnel in foreign-controlled enterprises): Market producers of NACE Sections B to F.
IFATS statistics are calculated annually for reference year T.
Data collection takes place from t+9 to t+18 months after the end of the reference period.
Data transmission to Eurostat takes place at t+20 months.
Data dissemination at national level takes place at t+21 months.
In 2024, Statistics Austria started to participate in Eurostat's ARM programme (Asymmetry Resolution Mechanism). Its aim is to reduce major asymmetries between IFATS and OFATS data produced (and published) by EU partner countries. Results from this work shall improve data for future reporting years.
Data from 2021 on represent new time series with wider coverage (EBS table 14) than before. In addition, there is a new statistical unit in use, the enterprise. Thus, there is only limited comparability with earlier series (see chapter 3.8 and 15.2.2).
